Standardization in service audit

Servis plus ◽  
10.12737/6464 ◽  
2014 ◽  
Vol 8 (4) ◽  
pp. 30-37 ◽  
Author(s):  
Ольга Вапнярская ◽  
Olga Vapnyarskaya
Keyword(s):  
Comparative Analysis ◽  
Internal Audit ◽  
External Audit ◽  
Audit System ◽  
Analogue Method ◽  
The Subject ◽  
Service Standards ◽  
Audit Program ◽  
Product Lifespan

The authors of the article studied opportunities and prospects of development of the enterprise service standards complex and defined the components of this complex. It appears that the service standards complex is necessary also for service audit. In the article the service audit is considered as a part of internal audit system and as a part of voluntary external audit. Due to this, it is necessary to ensure the continuity of practice of these types of audit with reference to the developed methodology of service audit. It is expected that the service audit is directed at the assessment of completeness of the service provided by the company and its conformity with needs of consumers. The proposal of the service audit conception presupposes the necessity to define what objects are to be standardized, what set of standards are to be created in order to conduct service audit and achieve representative results. Therefore, the authors presented the results of comparative analysis of development of inner audit methodology with regard to its procedures and principles standardization. The article comprises the main principles of service audit standardization that includes analogue method. Particularly, it was proved that it was expedient to single out the service standards complex and the complex of principles (standards) of service audit conduction. According to the authors, the first group includes service standards of various stages of the proposed product lifespan. The complex of principles (standards) of service audit constitutes the standards that allow to define the object and the subject of service audit, auditor requirements, the procedure of preparation and implementation of a service audit program, requirements for service audit results report etc.

Critical analysis of internal audit processes carried out by Brazilian companies

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Geraldo P. Melo Filho ◽  
Vitor William Batista Martins ◽  
Izabela Simon Rampasso ◽  
Osvaldo Luiz Gonçalves Quelhas ◽  
Jefferson Souza Pinto ◽  
...  
Keyword(s):  
Critical Analysis ◽  
Design Methodology ◽  
Internal Audit ◽  
Ideal Solution ◽  
Content Type ◽  
The Subject ◽  
Audit Program ◽  
Iso 19011 ◽  
Methodological Strategy

PurposeThe main objective of this study is to analyze internal audit processes performed by Brazilian companies considering ISO 19011:2018 guidelines.Design/methodology/approachThe methodological strategy used was a survey conducted with professionals who assist audit processes of Brazilian companies from different segments. Eight main aspects presented by ISO 19011:2018 were evaluated, and data were analysed through fuzzy technique for order of preference by similarity to ideal solution (TOPSIS). These aspects were ranked, and it was possible to identify those most critical.FindingsThree aspects that are evidenced as critical in the study are as follows (1) to correctly establish the objectives to be achieved and the extension of internal audits program; (2) to correctly assess risks and opportunities that can affect internal audits implementation, defining actions for better results and (3) to monitor, critically analyze and improve the internal audit program.Originality/valueThis study has an exploratory character, and the information presented here can be useful for market professionals and researchers interested in the subject. No similar study was found in the literature.

Assessment of small businesses activities in Ukraine

2019 ◽  
pp. 40-47
Author(s):  
Igor Ponomarenko ◽  
Kateryna Volovnenko
Keyword(s):  
Comparative Analysis ◽  
Statistical Analysis ◽  
Small Business ◽  
Small Businesses ◽  
Government Agencies ◽  
Small Enterprises ◽  
The Subject ◽  
Business Entities ◽  
The Impact ◽  
Micro Enterprises

The subject of the research is a set of approaches to the statistical analysis ofthe activities of small business entities in Ukraine, including micro-enterprises. The purpose of writing this article is to study of the features of functioningof small business entities in Ukraine. Methodology. The research methodology isto use a system-structural and comparative analysis (to study the change in thenumber of small enterprises by major components); monographic (when studyingmethods of statistical analysis of small businesses); economic analysis (when assessing the impact of small business entities on socio-economic phenomena andprocesses in Ukraine). The scientific novelty consists to determine the features ofthe functioning of small businesses in Ukraine in modern conditions. The influenceof the activities of the main socio-economic and political indicators on the activities of small enterprises in recent periods of time has been identified. It has beenestablished that there is flexibility in the development of strategies by small businesses in conditions of significant competition, which makes it possible to quicklyrespond to changing situations in specific markets. Conclusions. The use of acomprehensive statistical analysis of small businesses functioning in Ukraine willallow government agencies to develop a set of measures to optimize the activitiesof these enterprises, which ultimately will positively affect the strengthening oftheir competitiveness and will contribute to the growth of the national economicsystem.

A comparative analysis of the lay-friendliness of Danish EU patient information leaflets from 2000 to 2012

2014 ◽  
Vol 11 (3) ◽  
Author(s):  
Inger Askehave ◽  
Karen Korning Zethsen
Keyword(s):  
Comparative Analysis ◽  
Patient Information ◽  
Patient Information Leaflet ◽  
General Interest ◽  
Information Leaflet ◽  
Empirical Results ◽  
Patient Information Leaflets ◽  
Information Leaflets ◽  
The Subject ◽  
The Eu

Since becoming mandatory in the EU in 1992, the patient information leaflet (PIL) has been the subject of an on-going discussion regarding its ability to provide easily understandable information. This study examines whether the lay-friendliness of Danish PILs has improved from 2000 to 2012 according to the Danish consumers. A reproduction of a questionnaire study from 2000 was carried out. The responses of the 2012 survey were compared to those of the 2000 survey and the analysis showed that Danes are less inclined to read the PIL in 2012 compared to 2000 and that the general interest in PILs has decreased. The number of respondents who deem the PIL easy to read has gone down. According to Danish consumers, the lay-friendliness of PILs has not improved from 2000 to 2012 and a very likely explanation could be that the PIL as a genre has become far too regulated and complex to live up to its original intentions. On the basis of the empirical results the article furthermore offers suggestions for practice changes.

John of Kronshtadt and Leo Tolstoy

2020 ◽  
Vol 102 ◽  
pp. 471-478
Author(s):  
Peter A. Shevchenko
Keyword(s):  
Comparative Analysis ◽  
20Th Century ◽  
Real Life ◽  
Leo Tolstoy ◽  
Russian Society ◽  
Common People ◽  
Religious Consciousness ◽  
The Subject ◽  
Main Components

The article provides a comparative analysis of the influence of L.N. Tolstoy and I.I. Sergiev (John of Kronstadt) on the formation of personal worldview in Russian society. The analysis is based on the testimonies of the contemporaries and the previously not reissued publication of “Novy Put” (“New Way”) journal on the subject. In the context of the declared problematics, special attention is paid to the question of transformation of religious consciousness in the course of the personality formation in relation to the period under consideration (the beginning of the 20th century). The author reveals and analyzes the main components of the life stand of Tolstoy and Father John of Kronstadt in the context of their influence on contemporaries. The results of the study allow to reveal the following antitheses that characterize Tolstoy and John of Kronstadt, respectively: doubt - faith, search for oneself – following the once chosen path, preaching of non-resistance as part of the philosophy of not-doing (not doing evil) – preaching of active upholding of faith (doing good), “simple living” – real life with and for common people.

Setting-up an audit system to implement the municipal component of national projects in Russia: The experience of control and accounts bodies

2020 ◽  
Vol 18 (12) ◽  
pp. 2224-2255
Author(s):  
A.I. Mordvintsev ◽  
N.E. Buletova ◽  
R.S. Dubov
Keyword(s):  
Comparative Analysis ◽  
Implementation Process ◽  
System Model ◽  
Audit System ◽  
Municipal Level

Subject. This article discusses the peculiarities of organizing and conducting audit by municipal control and accounts bodies and issues of cooperation between regional and municipal executors of national projects. Objectives. The article aims to identify the main characteristics of audit of the municipal component of national projects. Methods. For the study, we used the methods of comparative analysis, generalization, synthesis, classification, and grouping. Results. The article compares the terms of Control, Audit, and Monitoring, and presents an audit system model to implement the municipal component of national projects, describing individual steps and features of the implementation process. Conclusions. The problems identified in the implementation of the municipal component of national projects are related to the lack of strict centralization of this process and the usage of different mechanisms for the implementation of national projects at the municipal level.

Commonalities and differences of tax systems in West Balkan countries Comparative analysis

2015 ◽  
Vol 3 (1) ◽  
pp. 155 ◽  
Author(s):  
Teuta Balliu ◽  
Aida Gaçe Llozana
Keyword(s):  
Economic Development ◽  
Comparative Analysis ◽  
Foreign Direct Investments ◽  
Fiscal Policies ◽  
Fiscal Discipline ◽  
Tax System ◽  
Revenue Collection ◽  
Balkan Countries ◽  
The Subject ◽  
Tax Systems

Countries of former Yugoslavia and Albania are considered as countries with many common problems as well as changes, which in this context are regarded as insignificant. On their way towards development, these countries are characterized by common problem, among which the most sensitive have been and still remain, unemployment, increasingly compressed public administration, unjustified optimism when planning the budget, mismanagement of public finances and poor fiscal discipline which mostly depends on being or not an election year. In these countries we notice the lack of harmony between economic and fiscal policies and the real needs of the economy. This is seen as other major common ofWest Balkan countries. This similiarity of problems narrows the possibility of competition associated to the foreign investment absorbing capacity. But, which is the moacroeconomic picture in the countries of West Balkan? What are their tax systems? How much are the foreign direct investments? Does the tax system serve as a promoter for these invvestments? This paper represents a comparative analysis of the fiscal systems in the countries of this region. The subject of this paper is the protection with arguments of the economic and fiscal policy which are built for the economic development of a country. This because we are given that there are two types of experiences related to tax system, one of which handles taxes as instruments for revenue collection and the other as a promoter factor for economic development.

Does Incentive-Based Compensation for Chief Internal Auditors Impact Objectivity? An External Audit Risk Perspective

2016 ◽  
Vol 36 (2) ◽  
pp. 21-43 ◽  
Author(s):  
Lucy Huajing Chen ◽  
Hyeesoo H. (Sally) Chung ◽  
Gary F. Peters ◽  
Jinyoung P. (Jeannie) Wynn
Keyword(s):  
Financial Reporting ◽  
Internal Audit ◽  
Positive Association ◽  
Audit Fees ◽  
Data Availability ◽  
Company Performance ◽  
Potential Threat ◽  
External Audit ◽  
Internal Auditors ◽  
Survey Responses

SUMMARY This paper considers the potential impact of internal audit incentive-based compensation (IBC) linked to company performance on the external auditor's assessment of internal audit objectivity. We posit that external auditors will view IBC as a potential threat to internal audit objectivity, thus reducing the extent of reliance on the work of internal auditors and increasing the assessment of control risk. The increase in risk and external auditor effort should result in higher audit fees. We hypothesize that the form of incentive-based compensation, namely stock-based versus cash bonuses, moderates the association between IBC and external audit fee. Finally, we consider whether underlying financial reporting risk mitigates the external auditor's potential sensitivity to IBC. We find a positive association between external audit fees and internal audit compensation based upon company performance. The association is acute to IBC paid in stock or stock options as opposed to cash bonuses. We also find evidence consistent with the IBC associations being mitigated by the company's financial reporting risks. Data Availability: Individual survey responses are confidential. All other data are derived from publicly available sources.

National conceptual sphere as a criterion of literary translation authenticity

2021 ◽  
Vol 7 (1) ◽  
pp. 383-388
Author(s):  
Aigul Yessentemirova ◽  
Kuralay Urazaeva
Keyword(s):  
Comparative Analysis ◽  
Literary Translation ◽  
Original Text ◽  
Reliable Criterion ◽  
The Subject ◽  
Similarities And Differences

The paper is focused on the study of literary translation as a type of rhetorical communication. The subject being analysed is that national conceptual sphere can be a reliable criterion for the authenticity of translation. The topic of the research is that national conceptual sphere regarded as a means of illocutionary influence and a source of differences in rhetorical conscience of the author of the original text as well as the translator and the addressee. A comparative analysis of Russian and Kazakh translations of Robert Burns’ ballad “John Barleycorn” is carried out. The comparison is based on the structure of rhetorical communication, national conceptual sphere, prosody parameters and genre features. The similarities and differences of the translations are specified. The similarities are shown in referential, strophic and genre proximity of the original and translations.

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